Bharat GST Tribunal Appeals Made Easy by CA Venugopal Gella & Dr. CA Advocate Avinash Poddar 1st Edition 2026

GST Tribunal Appeals Made Easy Venugopal Gella & Avinash Poddar 1st Edition 2026

GST Tribunal Appeals Made Easy Venugopal Gella & Avinash Poddar 1st Edition 2026

Description

GST litigation has now entered a new phase with the operationalisation of the Goods and Services Tax Appellate Tribunal. For many taxpayers and professionals, this is an important development because the Tribunal is the forum where several disputes will receive detailed consideration on facts, law and evidence. An appeal is not merely a procedural remedy. It is a structured opportunity to challenge an adverse order, present facts correctly, raise legal grounds, rely on evidence and seek appropriate relief. At the same time, an appeal requires discipline. Limitation, pre-deposit, jurisdiction, respondent details, certified copies, grounds of appeal, supporting documents, authorisation and portal filing requirements all have to be handled carefully. In the GST regime, appellate practice has become closely linked with technology. Filing before GSTAT is substantially electronic and portal-driven. A professional handling GST appeals must therefore understand both the legal framework and the practical filing workflow. A strong legal case can face avoidable difficulty if the filing process, document preparation, payment procedure or portal requirements are not properly followed. This handbook has been prepared to bridge that gap. It brings together the legal, procedural, drafting and portal-related aspects of GST appeals in a simple and practical manner. The purpose is not to make the subject casual, but to make it approachable. GST appeals are serious, but they need not be frightening for a professional who is willing to prepare systematically. The handbook is intended for Chartered Accountants, advocates, tax consultants, industry tax teams, students and professionals who wish to understand GST appeals from a practical perspective. It covers the journey from understanding appellate provisions to preparing appeal documents, filing on the portal, handling defects, interlocutory applications, hearings, orders and post- order remedies. The structure of the book is deliberately practical. The chapters are written in a question-and-answer format so that the reader can quickly locate issues, understand the applicable principle and apply it while preparing or reviewing an appeal. Model formats, checklists, glossary and portal-related FAQS have also been included to support day-to-day use. This book should be read as a working companion. AI has been used to make the document reader effectiveness. A reader may read it fully to build confidence in GST appeals, or refer to specific chapters while handling a live matter.

Content

Part A

Part B

Part C

Part D

Part E

About the Author

CA Venugopal Gella brings a wealth of experience as a practicing Chartered Accountant since 2002. Specializing in GST, he has made notable contributions including active involvement in the drafting and designing of eInvoice alongside GSTN and NIC. He has authored several Industry Specific Handbooks on GST and made significant contributions to the Technical Guide on GST Audit released by the Institute of Chartered Accountants of India (ICAI).

Dr. Avinash Poddar is a Chartered Accountant turned Advocate. He is Founder & Managing Partner of “M/s. ASHVA Legal Advisors LLP”. Practiced as a CA for 17 years and since 2017 practicing as an Advocate.. He has earned multiple qualifications including Master of Laws (LL.M), Doctor of Philosophy (PhD, in GST) – Research subject was “Convergence of Excise, Service Tax and VAT into Goods & Service Tax (GST) and Its Likely Impact on the Industries of Gujarat State “and also passed Insolvency Professional Examination (IBBI). Deliberated in more that 1000 National, Regional & other conferences by various professional institutes including IIT Bombay. He has authored more than 20 books on Service Tax, Excise & now Goods & Services Tax including one motivational book. He writes articles regularly for various journals & online portals.